MEMORANDUM AND ORDER
JUDD, District Judge.
In this action for refund of personal income taxes for 1961, 1962, and 1963, the defendants have moved to dismiss the complaint for lack of jurisdiction. Plaintiffs have moved to amend their complaint to include claims for set-off and recoupment as well as for a refund.
The original complaint asserted that a stipulation settling a Tax Court case was entered by plaintiffs' attorney without prior consultation...
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